strategy or on the related KPI/ESG governance, and more generally any information relevant to the analysis of the KPIs and SPTs). When feasible and possible: • Qualitatively or quantitatively explanation of

lower rate than should have been. Describe the risk characteristics, causative incidents, possible impacts (specify numerically if applicable), tendency or possibility of such risks. In the case that the

rate than should have been. Describe the risk characteristics, causative incidents, possible impacts (specify numerically if applicable), tendency or possibility of such risks. In the case that the REIT

Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...